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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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HM Revenue & Customs
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Offences: Licence held but incorrectly declared - Action by NCH staff

The Law: Civil Penalties

The Export (Penalty) Regulations 2003 make provision for civil penalties for contraventions of customs rules that are not directly related to a relevant tax or duty. These Regulations have been made under powers conferred by the European Communities Act 1972. They also include a schedule of contraventions that may be penalised, the person who may be penalised and the maximum penalty that may be imposed.

The Law and Prohibitions and Restrictions

Prohibitions and restrictions (such as licensing requirements) contraventions will continue to be dealt with under existing criminal provisions, including seizure however in cases where a licence is held and not declared or misdeclared and the goods have been exported please take action outlined below:-

Action 

The following action for failure to correctly declare licences/permits/etc has been agreed for all Prohibitions and Restrictions in relation to Civil Penalties

  • Where the licence/permit etc has not been declared but the importer/exporter holds a licence. The NCH should send a warning letter for breach of Article 62 of the Customs Code advising that any future failure to declare the licence/permit will result in a civil penalty
  • Where an incorrect licence has been declared but the correct licence is held. The NCH should send a warning letter for breach of Article 62 of the Customs Code advising that any future failures to declare the correct licence/permit will result in a civil penalty
  • If a paper licence (SIEL) is held this should be exhausted and returned to The Export Control Organisation at BIS see SGSELSG3090

In the case of repeated incorrect declarations staff should contact Strategic Exports and Sanctions Team for guidance on charging a Civil Penalty.